Supreme Court of India
M/s Rapti Commission Agency v. State of U.P. and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
U.P. Trade Tax Act, 1948-Section 8- -Agent purchases and consigns goods to its principal siluated outside the State-Revenue detained one of the consignments for not deducting tax from payments made to sellers and depositing tax-Writ Petition before High Court by the agent challenging constitutional validity vf section 8- of the Act for levying tax on an inter state transaction---High Court upheld the constitutional validity of the Section by reading down the provision to make it applicable only to intra-State sales! purchases-Correctness of-Held, Section 8- of the Act cannot be made
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